On occasion, Sony Corporation may make a free distribution of
common stock which is accounted for either by a transfer from
additional paid-in capital to the common stock account or with
no entry if free shares are distributed from the portion of
previously issued shares in the common stock account.

Under the Japanese Companies Act, a stock dividend can be
affected by an appropriation of retained earnings to the common
stock account, followed by a free share distribution with
respect to the amount appropriated by resolution of the Board of
Directors.

Free distribution of common stock is recorded in the
consolidated financial statements only when it becomes effective.

On occasion, Sony Corporation may make a free distribution of common stock which is accounted for either by a transfer from additional paid-in capital to the common stock account or with no entry if free shares are distributed from the portion of previously issued shares in the common stock account.

Under the Japanese Companies Act, a stock dividend can be affected by an appropriation of retained earnings to the common stock account, followed by a free share distribution with respect to the amount appropriated by resolution of the Board of Directors.

Free distribution of common stock is recorded in the consolidated financial statements only when it becomes effective.

On occasion, Sony Corporation may make a free distribution of
common stock which is accounted for either by a transfer from
additional paid-in capital to the common stock account or with
no entry if free shares are distributed from the portion of
previously issued shares in the common stock account.

Under the Japanese Company Law, a stock dividend can be affected
by an appropriation of retained earnings to the common stock
account, followed by a free share distribution with respect to
the amount appropriated by resolution of the Board of Directors.

Free distribution of common stock is recorded in the
consolidated financial statements only when it becomes
effective, except for the calculation and presentation of per
share amounts.

On occasion, Sony Corporation may make a free distribution of common stock which is accounted for either by a transfer from additional paid-in capital to the common stock account or with no entry if free shares are distributed from the portion of previously issued shares in the common stock account.

Under the Japanese Company Law, a stock dividend can be affected by an appropriation of retained earnings to the common stock account, followed by a free share distribution with respect to the amount appropriated by resolution of the Board of Directors.

Free distribution of common stock is recorded in the consolidated financial statements only when it becomes effective, except for the calculation and presentation of per share amounts.

On occasion, Sony Corporation may make a free distribution of
common stock which is accounted for either by a transfer from
additional paid-in capital to the common stock account or with
no entry if free shares are distributed from the portion of
previously issued shares in the common stock account.

Under the Japanese Company Law, a stock dividend can be affected
by an appropriation of retained earnings to the common stock
account, followed by a free share distribution with respect to
the amount appropriated by resolution of the Board of Directors.

Free distribution of common stock is recorded in the
consolidated financial statements only when it becomes
effective, except for the calculation and presentation of per
share amounts.

On occasion, Sony Corporation may make a free distribution of common stock which is accounted for either by a transfer from additional paid-in capital to
the common stock account or with no entry if free shares are distributed from the portion of previously issued shares in the common stock account.

Under the Japanese Company Law, a stock dividend can be affected by an appropriation of retained earnings to the common stock account, followed by a free share distribution with respect to the amount appropriated by
resolution of the Board of Directors.

Free distribution of common stock is recorded in the consolidated financial
statements only when it becomes effective, except for the calculation and presentation of per share amounts.